PRINTER'S NO. 4003
No. 2680 Session of 2004
INTRODUCED BY McNAUGHTON, BALDWIN, BELFANTI, GOODMAN, LAUGHLIN,
McILHATTAN, SATHER, SOLOBAY, TANGRETTI, E. Z. TAYLOR,
WASHINGTON AND YOUNGBLOOD, JUNE 8, 2004
REFERRED TO COMMITTEE ON FINANCE, JUNE 8, 2004
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for a tax credit for waste haulers.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
14 the Tax Reform Code of 1971, is amended by adding sections to
15 read:
16 Section 302.3. Tax Credit for Waste Haulers.--A waste hauler
17 who is subject to the tax imposed in 27 Pa.C.S. § 6301 (relating
18 to disposal fee for municipal waste landfills) is not subject to
19 the tax imposed in section 302 of this act to the extent of the
20 tax imposed in 27 Pa.C.S. § 6301. A waste hauler who accepts the
21 tax credit provided in this section is not eligible for the tax
1 credit provided in section 402.3.
2 Section 402.3. Tax Credit for Waste Haulers.--A waste hauler
3 who is subject to the tax imposed in 27 Pa.C.S. § 6301 (relating
4 to disposal fee for municipal waste landfills) is not subject to
5 the tax imposed in section 402 of this act to the extent of the
6 tax imposed in 27 Pa.C.S. § 6301. A waste hauler who accepts the
7 tax credit provided in this section is not eligible for the tax
8 credit provided in section 302.3.
9 Section 2. This act shall take effect in 60 days.
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